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Home My WebLink About05-12-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT 280601 HARRISBURG, PA 17128-0601 REV -1500 INHERITANCE TAX RETURN RESIDENT DECEDENT .................................................... .................. OFFICIAL USE ONLY ....................................................................... FILE NUMBER 21 COUNTY CODE 0828 NUMBER I- Z LU o W U LU o DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Emert, Nellie E DATE OF DEATH DATE OF BIRTH August 21,2005 October 16,1913 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) None SOCIAL SECURITY NUMBER 165-38-1397 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER X 1 Original Return 2 Supplemental Return 3. Remainder Return (dale of death prior 10 12. 13.82) (l) .l:::ffifIJ o~.>< (l) a. 0 .cOO U am a. <( 4. limited Estate 4a. Future Interest Comprise (date of death aner 12.12-82) 5. Federal Estate Tax Relurn ReqUIred 9. Litigation Proceeds Received 10. Spousal Poverty Credit (dale 0' death belween 12-31-91 and 1-1.95) 8. Total Number of Safe Deposit Boxes 011. Election to tax under Sec 9113(A) (AttaCh Sch 0) X 6. Decedent Died Testate (See Attachmenl A).) 7. Decedent Maintained a liVing Trust (Allach a copy of Trust) c: ill -= c:::: C> =- en ~ ::s <..:> THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: NAME COMPLETE MAILING ADDRESS S. BERNE SMITH, ESQ. 107 N, 24TH STREET FIRM NAME (If Applicable) CAMP HILL, PA 17011-3602 TELEPHONE NUMBER 717-737-6789 1. Real Estate (Schedule A) $121,500.00 - OFFICIAL USE"ONL Y 'J . ") z o l- e::( -l ::J l- n... e::( () W ~ 5. Cash, Bank Deposits & Misc. Personal Property (Schedule E) (1) (2) (3) (4) (5) (6) $0.00 2 Stocks and Bonds (Schedule B) 3. Closely Held Corporation, Partnership or Sole-Proprietorship $0.00 4 Mortgages & Notes Receivable (Schedule D) $0.00 $353,985.57 6. JOintly Owned Property (Schedule F) D Separate Billing Requested $0.00 z o ~ x<( <(f- f-::l Q. :2 o () 17. Amount of line 14 taxable at sibling rate x 12 $38,25799 (8) $27,647.10 $6,319.98 (11) (12) (13) (14) (15) (16) (17) (18) (19) $513,743.56 7. Inter-Vivos Transfers & Misc. Non-Probate Property (Schedule G or L) (7) 8. Total Gross Assets (total Lines 1-7) 10 Debts of Decedent. Mortgage liabilities & liens (Schedule I) (9) (10) 9. Funeral Expenses & Administrative Costs (Schedule H) 11 Total Deductions (total lines 9 & 10) $33 967 08 12. Net Value of Estate (line 8 minus Line 11) $479,776.48 13 Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been made (Schedule J) $000 14 Net Value Subject to Tax (line 12 minus line 13) $479,776.48 SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(l.2) x 0.00 $0.00 16. Amount of line 14 taxable at lineal rate $479,776.48 x 4.5% $21,589.94 $0.00 18. Amount of line 14 taxable at collateral rate 19. Tax Due 20. ~ x .15 $000 CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT $21,589.94 > > BE SURE TO ANSWER.Al..L QUESTIONS ON REVERSESJDE ANDRECHSCKMATH < < Copyright 2000 DaVId James Thorpe, Esq fl) Decedent':; Complete Address: STREET ADDRESS 23 North 23'. Street CITY Camp Hill I STATE PA IZIP 117011 T otallnterestlPenalty (0 + E) (3) If line 2 is greater than line 1 + line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund (4) If line 1 + line 3 is greater than line 2, enter the difference. This is the TAX DUE, (5) A. Enter the Interest on the tax due. (SA) B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (58) Make Check Payable to: REGISTER OF WILLS, AGENT Tax Payments and Credits: 1 Tax Due (Page 1 Line 19) 2. CreditsfPayments A. Spousal Poverty Credit B Prior Payments C. Discount $21,000.00 $1,105.26 Total Credits (A + 8 + C) 3 IntereslfPenalty jf applicable o Interest E Penalty 4. 5. (1) $21,58994 (2) $22,105.26 $0.00 $515.32 1. PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN X IN THE APPROPRIATE BLOCKS 2. Did decedent make a transfer and: a. retain the use or income of the property transferred; b. retain the right to designate who shall use the property transferred or its income; c. retain a revisionary interest; or d. receive the promise for life of either payments, benefits or care? If death occurred on or before December 12,1982, did decedent within two years preceding death transfer property without receiving adequate consideration? If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? Did decedent own an 'in trust for" or payable upon death bank account or security at his or her death? Old decedent own an individual retirement account, annuity. or other non-probate property? 3. 4 Yes ~ No ~ ~ w IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalhes of perJury, I declare that I have examined this return, including accompanying s ules and statements, and to the best of my knowledge and belief, It IS true. correct. and complete Declaralion of preparer other than the personal representative is based on all the information of preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETU~N Joan E Short, Executrix . /' 4-1..-1 J ( ADDRESS 107 N. 24"' Street. Camp Hill, PA 17011-3602 SIGNATURE OF PREPARER OTHER TH~ REH~ENTATlVE /'1 (~ S. Berne Smith, Esq. /." I;'s_~ /" ~ \. ADDRESS ' 107 N. 24"' Street, Camp Hili, PA 17011,3602 r <t:' . ex fCubu DATE May /0 , 2006 DATE May /D, 2006 . F or dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. 99116 (a) (1.1) (I)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 PS ~9116 (a) (1.1) (ii)). The statute does no exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% [72 P.S. 99116(a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 PS 99116(1.2) [72 PS. 99116(a) (1)]. The tax rate imposed on the net value oftransfers to or forthe use of the decedent's siblin9S is 12% [72 P.S. 99116(a)(1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. Copyright 2000 David James Thorpe, Esq COMMONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a wil~ng buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly- owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 121,500.00 Personal Residence located at 23 North 23rd Street, Camp Hill, PA 17011 This home was sold March 3, 2006. See copy of the Settlement Sheet attached hereto as Attachment B, showing the contract sales price. TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) $121,50000 Copynght 2000 David James Thorpe, Esq. COM'MONWEAL TH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Nellie E, Emert 21-05-0828 Include the proceeds 01 litigation and the date the proceeds were received by the estate, All property jointly-owned with the right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13. 14, 15. 16. 17, 18, 19, DESCRIPTION VALUE AT DATE OF DEATH $152,10 000 Cash at date of death Clothing - all clothing was either thrown out or donated to the Mennonite Relief Fund Wachovia Bank, NA, P. O. Box 40028, Roanoke, VA 24022-7313: Certificate of Deposit # 247412050616780, opened 3-9-1999. Date of death value = Accrued interest on above CD = (For proof of value of Wachovia account, see Attachment C hereto, letter of October 14, 2005). PNC Bank Certificate of Deposit # 31600214056, opened 5-26-2001, Date of death value = Accrued interest on above CD = PNC Bank CD # 31100211255, opened 5-26-2005, Date of death value = Accrued interest on above CD = PNC Bank CD #31600210476, opened 5-26-2001, Date of death value = Accrued interest of above CD = PNC Bank CD # 31400212457, opened 6-22-2001. Date of death value = Accrued interest on above CD = PNC Bank CD # 5140018352, opened 1-1-1978, Date of death value::; Accrued interest on above CD ::; (For proof of value on all of the above PNC accounts, see Attachment 0 hereto, letter of December 30. 2005). M&T Bank checking account # 98026690, opened 12-9-1996. Date of death value = Accrued interest of above checking account = M&T Bank Certificate of Deposit # 031003913915484, opened 3-2-1999. Date of death value ::; Accrued interest on above CD = M&T Bank CD # 03100391391541, opened 4-29-1999. Date of death value = Accrued interest on above CD = M&T Bank CD #031003914547252, opened 10-24-2005. Date of death value::; Accrued interest on above CD ::; M&T Bank CD # 031003914593651, opened 1-14-1998, Date of death value = Accrued interest on above CD = (For proof of value on all of the above M&T Bank accounts, see Attachment E hereto, letter of December 27, 2005). Sovereign Bank CD # 2335128852, opened 3-21-1991, Date of death value::; Accrued interest 0 above CD ::; (For proof of value on Sovereign Bank account, see Attachment F hereto, letter of December 29, 2005), Furniture and household effects. All such items, and there was not much, was sold at auction by Brickers Auction, (See Attachment G hereto, copy of receipt from Brickers Auction). Date of death value = Refund by Erie Insurance Company of portion of home owner insurance = Interest checks (2) from Sovereign Bank that had not been cashed at time of death = Refund of medical insurance premium by IBM Employee Service Center Refund of 2005 personal Federal Income Tax overpayment = 9,282,00 8,50 33,424.12 31,97 73.393,18 70,21 6,86197 6,56 10,254,29 30,28 12.27554 1 10 10,93338 748 53,10675 5182 35,86644 5263 35,37659 20,66 10,44373 23,80 59,67311 82,77 732,00 604 00 229,59 7000 919,00 TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) $353,98557 Copyright 2000 DaVId James Thorpe. Esq COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Nellie E. Emert FILE NUMBER 21-05-0828 This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM DESCRIPTION OF PROPERTY DATE OF DEATH % OF DECO'S EXCLUSION TAXABLE NUMBER INCLUDE THE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECEDENT AND THE DATE OF TRANSFER. VALUE OF ASSET INTEREST (IF APPLICABLE) VALUE A IT ACH A COPY OF THE oeED FOR REAl. ESTATE. 1. Sovereign Bank - Barbara J. Emert TrusUNellie E, Emert, Trustee CD # 2335128803, established 3-14-1995. Date of death value = $12,283.66 0% 100% 0.00 Accrued interest to date of death on above CD in the Trust = 82.77 0% 100% 0.00 (NOTE: This item is included on Attachment F hereto, the letter of 12-29-2005 from Sovereign Bank. However, it is not and was not an asset of the estate of Nellie E. Emert, because it was placed in Barbara's Trust in 1995). 2. Wachovia Bank, N.A.. Nellie E. Emert in trust for Donald R. Emert CD # 247412060793321, opened 1-23-1991, but still under decedent's control until her death. Date of death value = 37,663.33 100% 0% $37,663.33 Accrued interest on above CD = 594.66 100% 0% 59466 (See Attachment C hereto, the letter from Wachovia Bank dated October 14, 2005, with respect to this item). TOTAL (Also enter on line 7, Recapitulation) $38,257.99 (If more space is needed, insert additional sheets of the same size) Copyright 2000 David James Thorpe. Esq COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-05-0828 ESTATE OF Nellie E. Emert Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT A. 1. 2. 3. B. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. FUNERAL EXPENSES: Parthemore Funeral Home Payment to clergy Funeral reception by Presbyterian Women $1,415.58 200.00 300.00 ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Joan E. Short, Executrix Social Security Number(s) I EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney Fees: S. Berne Smith, Esq. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent 000 13,000.00 0.00 Probate Fees - 522.00 Accountant's Fees - Alan Caperich, CPA 250.00 Tax Return Preparer's Fees Estate Notices - Cumberland Law Journal and The Sentinel. Photocopy expense Sewer charges Insurance on Home - Erie Insurance Company Additional death certificates Bank charges - check printing and cancelled checks Telephone Electricity to maintain home prior to sale Water charges in home prior to sale UGI Gas charges to maintain home prior to sale Brickers Auction commission (See Attachment G) Trash removal charges from house prior to sale Sellers costs on sale of house, (See Attachment B) House appraisal - M. Henninger 197.51 1350 6000 283.00 43.00 54.13 31.18 128.04 8168 991.69 182.00 190.65 9,428.14 275,00 TOTAL (Also enter on line 9. Recapitulation) (If more space is needed. insert additional sheets of the same size) $27,64710 Copyrighl 2000 David .lames Thorpe, Esq. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER ESTATE OF Nellie E. Emert Include un~eimbursed medical expenses. ITEM NUMBER 1 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. DESCRIPTION Erie Insurance for fire and liability coverage on Home Water charges to PA American Water Company UGI charges for period prior to date of death PPL Electric charges for period prior to date of death Telephone charges paid to AT&T and Verizon for period prior to date of death Penn Waste for trash removal services prior to date of death Messiah Village final nursing home and medical charges Pennsylvania Estimated Tax for period prior to date of death Federal Estimated Tax for period prior to date of death Orthopedic Institute of Pennsylvania Alert Pharmacy Postage Internists of Central Pennsylvania Joan E. Short reimbursement for payments by Executrix of miscellaneous bills for prescriptions. groceries. and other household items incurred by Nellie E. Emert prior to her death. IBM final bill for health care coverage for Nellie E. Emert Holy Spirit Hospital charges Pennsylvania Income Tax - 2005 21-05-0828 AMOUNT $40200 29.25 86.20 42.62 28.42 40.74 4,792.25 100.00 50.00 21.54 144.97 1105 44.42 425.98 70.00 21.54 900 TOTAL (Also enter on line 10, Recapitulation) (If more space is needed. insert additional sheets of the same size) $6.31998 Copynght 2000 DaVid James Thorpe. Esq. COMMONWEALTH OF PENNSYL VANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF Nellie E Emert FILE NUMBER 21-05-0828 NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY RELATIONSHIP TO DECEDENT AMOUNT OR SHARE NUMBER Do Not List Trustee(s) OF ESTATE I. TAXABLE DISTRIBUTIONS (include outright spousal distributions) 1. Joan E. Short, 285 Eden Road, Etters, PA 17319 Daughter 30% of Residue 2. Donald R. Emert, 80 Conley Lane, Etters, PA 17319 Son 30% of Residue 3. Daniel E. Emert, P.O. Box 881484 Grandson 10% of Residue 4. Barbara J. Emert Trust, C/o Joan E. Short, Trustee, 285 Eden Road, Daughter is beneficiary 30% of Residue Etters, PA 17319 ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET II. INON- UI;) I A. SPOUSAL DISTRIBUTIONS UNDER SECTiON 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART 1\ - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) Copyright 2000 David James Thorpe, Esq LAST WILL AND TESTAMENT OF NELLIE E. EMERT I, NELLIE E. EMERT, of Cumberland County, Pennsylvania, being of sound and disposing mind, memory and understanding and considering the uncertainty of life, do therefore make, publish and declare this to be my Last Will and Testament, hereby revoking and making null and void any and all Wills and Testaments or writings in the nature thereof by me at any time heretofore made. FIRST: I direct the payment out of my estate of the expenses of my last illness if any, my funeral expenses, and my just debts, the same to be paid out of my estate by my Executor hereinafter named, as soon as conveniently may be after my demise. SECOND: I give, devise and bequeath all of the rest, residue and remainder of my estate and property, real, personal or mixed, of whatsoever nature and character and wheresoever situate, of which I may die seized or possessed, or to ~hich I am in any way entitled at the time of my death, or over which I have any power of testamentary disposition, as follows: A. Thirty (30%) percent thereof, in trust, unto the Trustee of the Trust which I established on this date, naming mys~}f as Trustee, Joan E. Short as Successor Trustee, and Donald R. ~~ert as Second Successor Trustee, with regard to my child, '- I L' Bar~~ra J. Emert, as part of that Trust for the uses and purposes . and 'under the terms and conditions as therein set forth, so long as L such .Trus~ d)s in existence at the time of my death; and if such .... ..J Trust is not in existence at the time of my death, then I give, 1 A or r ,~ c I<J 1'1 ~ fV r A devise and bequeath this 30% portion of the remainder of my estate as follows: ten (10%) percent thereof unto my grandson, Daniel E. Emert, if he survives me, and if he does not survive me, then in equal shares unto my daughter and son, Joan E. Short and Donald R. Emert, if they survive me, and if either of them do not survive me, then unto the survivor of them who does survive me; forty-five (45%) percent thereof unto my daughter, Joan E. Short, if she survives me, and if she does not survive me, then unto my son, Donald E. Emert, if he survives me, and if he does not survive me, then unto his issue who survive me, per stirpes; forty-five (45%) percent thereof unto my son, Donald R. Emert, is he survives me, and if he does not survive me, then unto his issue who survive me per stirpes, and if he leaves no issue who survive me, then unto my daughter, Joan E. Short. B. Thirty (30%) percent thereof unto my daughter, Joan E. Short, if she shall survive me, and if she does not survive me, then unto my son, Donald R. Emert, if he survives me, and if he does not survive me then unto his issue who survive me, per stirpes. c. Thirty (30%) percent thereof unto my son, Donald R. Emert, if he survives me, and if he does not survive me, then unto his issue who survive me, per stirpes, and if he does not survive me and leaves no issue who survive me, then unto my daughter, Joan E. Short. D. Ten (10%) percent thereof unto my grandson, Daniel E. Emert, if he survives me, and if he does not survive me, then in 2 equal shares unto my daughter and son, Joan E. Short and Donald R. Emert, if they survive me, and if either of them do not survive me, then unto the survivor of my said daughter and son who does survive me. FOURTH : A. If any beneficiary other than my child Barbara J. Emert is entitled to a share of my estate, but such beneficiary has not attained the age of twenty-five (25) years at the time of distribution to such beneficiary, then I give, devise and bequeath the share of such beneficiary to my son, Donald R. Emert, as Trustee, IN SEPARATE TRUST, NEVERTHELESS, to hold, manage, invest and reinvest the share so received and the accumulation of income thereon, and to use and apply the income and principal thereof for such beneficiary's reasonable education, including college or any other formal education or training beyond high school, without regard to any other means for such beneficiary's education. When each beneficiary attains the age as set forth above, such beneficiary's trust shall terminate and the principal and accrued income thereof shall be distributed to such beneficiary absolutely. If a beneficiary for whom a trust is created hereunder dies before attaining the age set forth above, such beneficiary's Trust shall terminate, and the principal and accrued income thereof shall be distributed to the issue of such deceased beneficiary living at the time of such distribution, per stirpes; and if such deceased beneficiary shall leave no issue living at the time of such distribution, then the same shall be distributed, in three equal 3 parts as follows: (1) One such part, in trust, to the Trustee of the Trust which I established on this date, naming myself as Trustee, Joan E. Short as Successor Trustee, and Donald R. Emert as Second Successor Trustee, with regard to my child, Barbara J. Emert, as part of that Trust for the uses and purposes and under the terms and conditions as therein set forth, so long as such Trust is in existence at the time of such distribution, and if such Trust with regard to my said child is not in existence at the time of such distribution, then this part shall be distributed equally unto my daughter and son, Joan E. Short and Donald R. Emert, if they are living at the time of such distribution, and if either of them are not then living, then the share of this part which she or he would have received, if living, shall be distributed unto her or his issue then living, per stirpes, but if she or he leaves no issue then living, then this part shall be distributed to the survivor of Joan E. Short and Donald R. Emert who is living at the time of such distribution; (2) Another such part unto my daughter, Joan E. Short, if she is living at the time of such distribution, and she is not then living, then unto my son, Donald R. Emert, if he is living at the time of such distribution, and if he is not then living, then unto his issue who are then living, per stirpes; (3) The third such part unto my son, Donald R. Emert, if he is living at the time of such distribution, and if he is not then living, then unto his issue who are living at the time of such distribution, per stirpes, and if he leaves no issue then living, 4 then unto my daughter, Joan E. Short. B. Should the principal of any trust established pursuant to this Paragraph Fourth be or become too small in the Trustee's discretion so as to make establishment or continuance of the trust inadvisable, my Trustee or my personal representative may make immediate distribution of the then remaining principal and any accumulated or undistributed income outright to the person or persons and in the proportions they are then entitled to income. If any such person is then a minor, distribution may be made to the guardian of such minor. Upon such termination, the rights of all persons who might otherwise have an interest as succeeding income beneficiary or in remainder shall cease. SIXTH: No interest of any beneficiary under this Will or any codicil hereto or any trust created hereunder shall be subject to anticipation or voluntary or involuntary alienation. SEVENTH: I nominate, constitute and appoint my daughter, Joan E. Short to be the Executor of this my Last Will and Testament. In the event my said daughter should predecease me, or is unwilling or unable to serve as Executor for any reason, I nominate, constitute and appoint my son, Donald R. Emert, as Executor. EIGHTH: All federal, state and other estate, inheritance and death taxes payable because of my death, with respect to the property passing under this Will, including any interest or penalty which may be imposed thereon, shall be considered a part of the expense of the administration of my Estate and shall be paid out of the residue of my Estate before distribution of the residue is 5 made, so that all residuary beneficiaries, whether charitable or otherwise, shall proportionately share in the payment of the same. NINTH: I direct and request that any fiduciary under this my Last Will and Testament, shall not be required to enter bond or security of any nature whatsoever in any jurisdiction in which such fiduciary may act. IN WITNESS WHEREOF, I have hereunto set my name and affixed my seal to this my Last Will and Testament which consists of six (6) pages this 16th day of December, 1992. l/ // / c'"' , "~/i ( , \,( ( SEAL) 5.5.#165-38-1397 SIGNED, sealed, published and declared by the above-named Testator as and for the said Testator's Last will and Testament in the presence of us who have hereunto subscribed our names at the Testator's request as witnesses thereto, in the presence of the said Testator and of each other. ,t' " -~)/....-::-y:/:' I j .. 1'/" ---'t-Pj;;;:-.._ . -,,~~i~2'-"':l,..-"- '"/ ,.,C, . __. ' ~.flo~ L, L~ ')cJ~. 6 A. Settlement Statement us Oepanmenl 01 HOU51OQ and Urban Development ;:-... ,r OMB No 2502.0265 B Type of Loan 1 0 FHA 2 0 FmHA 3. 0 Con v Unins File Number CAA-RigginsEnterp 4 0 VA 5 0 Cony. Ins. rises-859674 C. NOTE:Thls form IS furnished to give you a statement of actual settlement costs Amounts paid to and by the settlement agent are shown Items marked "p.o.c" were paid outside of closing: they are shown here for mformaUonal purposes and are not Included In the tOlals Loan Number Private Mortgage Mortgage Insurance Case Number o NAME AND ADDRESSOFBOR~OW!:~:8IggJ"$.~nterprISI}$.,~1..C 'PA' G PROPERTY LOCA TION H SETTLEMENT AGENT: PLACE OF SETTLEMENT: TIN' Estate of Nellie E. Emert , PA 10 [ I ~ E NAME AND ADDRESS OF SELLER F. NAME AND ADDRESS OF LENDER I SETTLEMENT DATE: 03/03/2006 RESCISSION DATE J. SUMMARY OF BORROWER'S TRANSACTION K. SUMMARY OF SELLER'S TRANSACTION 100. GROSS AMOUNT DUE FROM BORROWER .. .. ... . 400:G.ROSSAMOUNT DUETO.SELLER: . .................,_........ ........ .....,. ."",...,.. .. .. .. .....sih ..,..,.,.,......--.-............-... ...... 101 ContrGlCl Sales Price .... 5.00.60 4()~.Ccm.till!<l$al~~Pri.c:e 51n,500. 00 102. Personal Property 402 Personal property 103 Selllemems chargeslooorrower . 403. ..... .. (from line 1400) . $::2;91), .7$ 104 404. 105. ... 405. ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE ADJUSTMENTS FOR ITEMS PAID BY SELLER IN ADVANCE 106 City/I own taxes I.. ... 406.qlyfteiwr'l TaxeS' to .' lei. .. 107. County Taxes 03/03/2006 10 12/31/2006 $479. 94 407. County Taxes 03/03/2006 to 12/31/2006 5479. 94 AsseSSments 03/03f~OO6 . ........."_..,,..... . ..$5ji.oi .. 408A~sessmen1.S" .......... ' ," ..,-, 106. tei O/i/3C:120o/i: '. OUOU2:Q06.'lo. 0.6130#006 $537. 01 .......,..,-. .,. ..... 109 Utilities (Mar. 3 - June 30) $56.35 409. Utili ties (Mar. 3 - June 30) $56. 35 110. 410. 111 411 112 . .. 4\2 . . .. ... .'. 120. GROSS AMOUNT DUE FROM BORROWER: $125,485. 05 420. GROSS AMOUNT DUE TO SELLER. $122, 573. 30 200 . AMOUNTS PAID BY ORIN eEHAl.FOF eOBRo\iVER: :>OO.REOU.CTIONsINAMOVNtOLJE TO' SELLER' 201 Depos,t or earnesl money $1, 000. 00 501 Excess depOSit (see Instruclions) 202. Principal amounl of new loan(s) ..... ............ 50.2SeWemenl char9~5 to. ~lltH (line 1400) .. .. ..... .... $15:0,000.00. $9,428. 14 203 EXlsllng loan(s) laKen subjecllO 503. EXisting loan(s) taken subject 10 204. .. :. 504;.P.ayoff of fir'st m0f1.9ageI6ilri.. ...... .. .. 205 505 Payoff of second mortgage loan 206 .. .. SQ6. '.' 207 507. 20B, .. . . ........ 59B.... . ... 209 509. ADJUSTMENTS FOR ITEMS UNPAID BY SELLER ADJUSTMENTS FOR ITEMS UNPAID BY SELLER 210 City/town laxes to 510. C,ty/lown taxes to 211. County taxes 10 511. c:;clUnty l".x~ to 212 AssessmenlS to 512 Assessments 10 213 .. .St3. . 2'4 514. 215 51.5. 216 516 IL2 217. Q 'r-T Ftc. 11"rJ' e P" f""IF~ 218 / , , 518 219. ..... p< .... .. .519. ~ .t 'v!- Capita ..... .....aAbstiact.fn~.. .' .()3.:-t)3iJ~ 213.3MarketSlr~t.Su;te21~. . Camp Hill. PA17011 25'1841633 il.. . .,1Il '.~ '. '., . ". '. ~'~l kcu.../(r-~ .1 /Vi 11<<':.'. fy'" 05 . q7~-'(1'I4t \ " l~J'- tended Page 1.1 219. . ...... .":H .. ...... .... 'C. . .51.9... .. '.' '..:. .' ~O TOTAL PAID BY/FOR $252,000.00 520 TOTAL REDUCTIONS $9,428.14 BORRQWER IN AMOUNT DUE TO SELLER: :)0. CASH AT SETTLEMENTFROMfTO SQRROWER" : '. ~OO;'CASH'AI.SETn.:EM~NTTO/FROMSEI.LER :)1 Gross amount due 'from borrower (line 120) $225,485.05 601. Gross amount due to seller (line 420) $122,573.30 . ...... ...... 02. less amount paldby/fo(borro~r(linenO) . .... ...... . ."". $151,000.00 002. Less reduCtions irlaiTlLdue seller (line 520) $9,428.14 03 CASH ( DFROM) ( ~TO) BORROWER' $25,514.95 603. CASH ( o FROM) ( ~TO ) SELLER $113,145.16 HUD-1 (3-86) - RESPA, HB 4305.2 OMS NO 2502"0265 UD.l IRev 3/861 SETTLEMEN'TCHARGES -. 00 TOTAL SALES/BROKER'S COMMISSION PAID FROM PAID FROM BASED ON PRICE $121,500.00 @ 6 %:=. $7,290.00 BORROWER'S SELLER'S FUNDS FUNDS DIVISION OF COMMISSION (LINE 700) AS FOLLOWS AT AT R$/~~C!a.2t:v AS$<;)ci.a ~!!$, "Inc. " SETTLEMENT SETTLEMENT '01 $3,67D.00 10 '02 $3,620.00 10 RSR, Realtors ',"" " " " " '03 $0.00 10 ' " 704 $0.00 10 705. CommiSSion palo.at seU\ement . $7,290.0( 106 :300 ITEMS PAYABLE IN CONNECTION WITH LOAN' 801,"LOan"origlnahon lee % 802 Loan olscouOI % 803 Apprals31lee 10 80. Creel! tepon 10 80S Lender's fnspeClJOn fee 806. MOt1gage Insurance apphcat1oJ' fee to 807 AssumptiOn fee B08 809 " 810 81 , 812 8\3 814 815 " " ">:, 818 817 .".".. ' ."':": "" ." "" " . 818 819 Transaction Fee to RE/MAXReaJ. ty"As$oci ateS, Inc. '""":," " $125. at 820 Transaction Fee to RE/MAX Realty Associates, Inc. $250.00 900 ITEMS REQUIRED BY LENDER TO BE PAID IN ADVANCE 901 Inlerest ftom \0 @ Iday 902 Mof1gage Insurance premium (or mO$.lo. 903_ Hcuard.insuranc.epremium tor y,s.lo ," "" 904 FtoOd Insurance premium for Vrs.1O 90S . . 1000 RESERVES DEPOSITED WITH LENDER: 1001. Hazard Insurance 1002 Mo"gage losuranee 1003" Cuy property laxes 1004 Coun1v ptope"y la.es 1005 Annual assessments 1006. Flood In$urance p.e~. month per month per monlh per monlh pel" monlt'" per month per monlh. 1007 1008 1009 Aggrega,te Account.ing 1100 TITLE CHARGES , 101. Se11lemenl or closing ref! to 1102 " AbS\ract or title seaten Ie 1103. Title examination to "04 Tille Insurance OU'aCet to " " ... 1105 Documenl preparation to Law Office of Darrell C. Dethlefs $375.00 1106: NOl1lry lees 10 Michael J. pykosh, Esquire $20.00 $10.0( 1\07 AHomey's lees to ~ . - (Includes aOove Items Numbers l108Tille Insurance to S.ecurie-y Ti-eJttlca.p-i tal -Area A.bstrac.t, tn.c. (Includes abo\l'ejlem_s.Numb~rs' Basic \109 lende(s coverage It 10.0wner's'coveiage 1111 Deed Prep. Fee to REIMAX Realty Associaties, Inc. 1112. 11 '3 $150,000.00 $125.0C 1200. GOVERNMENT RECORDING AND TRANSFER CHARGES 120; . Reeorlhng f~S Peed $3. ~ ; 50 ;MO(1~9" $44..50 : ReleaSes $83.00 1202 Clly/county laxlslamps Deed $2,430.00 . Mortgage $1,215.00 $1,215.0( 1203 S(9'e.'a~stamps: Deed .M~alie 1204 -- - - tended Page 2.1 I 20' 205 300 ADDITIONAL SETTLEMENT CHARGES 301 Survey 10 , . ' , . 302 Pest Inspeclion 10 303 2DD6 Coun~j'/B9~O 1'<'i;xe$ t9 "~ll~e, r,. Ni.J}.fl~ , $578.1., 30. Utilite$ Bill to Camp Hill Borough (Jan. 1 . June 30) $85.0( 305 306 J07 1400 TOTAL SETTLEMENT CHARGES $2.911.75 ~.~: 428. l~ ---_.'- / lave carefully revIewed the HUD-1 Settlement Statement and 10 the besl of my knowledge and belief, It is a true and accurate stalem :,~:w:'o,o, ,," m. ,0 "'0'" 0' """,, "My,"" , '''::~;;fi .;:;,~ s'~::'0'7"m~' Joan nt of all receipts and dIsbursements made f3 -7 13- I - Date ~ ~ Seller or \orrower Date Agent: Seller or 3orrower Date: Agent Seller or Borrower" Date: Agent Date Dale Dale Date Selllemenl Agent squire iction can ,nclude a fine and Imprlson- DateYJ ;0& The HUO-l Selllement Statement whIch I have prepared IS a true and accurate account of thiS transaction. WIth thIS stalemenl Ichael J. P WARNING: II IS a cnme 10 knowlI'\gly make false statements to the United Stales on thiS or any other sImilar form. Penalties men! For details see. Title 18 US. Code Section 1001 and Sechon 1010. '. -~~ ~.."..-....- WACHOVIA Reference 10: 1383] 62 Wachovla Bank N.A Balance Confirmation Services POBox 40028 Roanoke, V A 24022-7313 October 14,2005 S BERNE SMITH ATTORNEY AT LAW 107 N 24TH ST CAMP HILL, PA 17011 SUBJECT: Verification I Confirmation of Account and Balance Infonnation provided for: Customer: NELLIE E EMERT (SSN# 165-38-1397) Date of Death: August 21, 2005 Deposit Account Information Account Type Account Number Date of Death Balance Average Balance. Date Opened Maturity Interest Accrued YTD Date Date Rate Interest Interest PaId Closed CERTlFICA TE OF DEPOSIT 247412050616780 LEGAL TITLE NELLIE E EMERT JOAN E SHORT POA $9,282.00 3/9/1 999 9/9/2006 $8.50 $128.60 CERTIFICATE OF DEPOSIT 247412060793321 LEGAL TITLE NELLIE E EMERT ITF DONALD R EMERT JOAN E SHORT POA $37,663.33 1/23/1991 1/23/2007 $594.66 $646.06 RECORDS SHOW NO TITLE CHANGE AS FAR BACK AS 2000 . Due to system limitations, we can only provide a twelve month average balance on depository accounls No Safe DepOSit Box tound tor customer · Dare of death balance does not include accrued interest. · If date of death occurrs on a weekend or a holiday, date of death balance does not mclude any transactions that were co --~ad.e 4,ur:ng .tha. .~tlF5iOd. I /'- '-,-<.k. U~o'-- \ ~~.,-~\. h Audrey Troutt \..... . \ Servicenter Associate Phone (540)563-7323 ssp; at Ii /1 A .:: It I? c' N.r c ',iOUZ) OOU(~i 4 U~~-~J-~~~J ~~.~J r-I'l\.-CHI'II' o PNCBAN< December 30, 2005 S Berne Smith Attorney at Law 107 N 24th St. Camp Hill, P A 17011 RE: Estate of Nellie E Emert (Deceased) SSN: 165-38-1397 DOD: 08-21-2005 Dear Mr. Smith: 41d .t'bl:l 3458 Iscp In response to your request for Date of Death balances for the customer noted above, our records show the following: Certificate of Deposit Account #31600210465 NELLIE E EMERT DOD balance: $33,424.12 + $31.97 accrued interest Account #31100211255 NELLIE E EMERT DOD balance: $73,393.18 + $70.21 accrued interest Account #31600210476 NELLIE E EMERT DOD balance: $6,861.97 + $6.56 accrued interest Account #31400212457 NELLIE E EMERT DOD balance: $10,254.29 + $30.28 accrued interest Checking Account Established 05-26~200 1 Established 05-26-2001 Established 05-26-2001 Established 06-22-2001 Account #5140018352 Established 01-01-1978 MRS NELLIE E EMERT 000 balance: $12,275.54 + $1.10 accllled interest Page 1 of2 A '7 r A C-N n L:: N') .D P.01 .L.Ic..\...-c.;:J-c:t:Jt:JJ c.t:J- J.::J t"Nl.I:lHNK. 412 768 3458 P.02 Please note that this office only provides date of death balances for deposit accounts (IRAs, CDs, Checking and Savings accounts). We do not prouss allY financial transacdons or provide statements. If you need assistance with any of these items, please call1-888-PNC-BANK (1-888-162-2265) or stop by your local PNC Bank branch office. Sincerely, ~'2~ Erica L Schlegel 1-800-762-1775 P7-PFSC-04-F 500 First Ave. Pittsburgh P A 15219 Member FDIC Page 2 of2 r! M&fBank 499 Mitchell Road, MiIlsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax (302) 934-2955 December 27, 2005 S Berne Smith Attorney At Law 107 North 24th Street Camp Hill, Pennsylvania 17011-3602 Re: Estate of Nellie E Emert Social Security: 165-38-1397 Date of Death: AU$!ust 21, 2005 Dear Sir or Madam: Per your inquiry dated December 14,2005, please be advised that at the time of death, the above-named decedent had on deposit with this bank the following: l. Type of Account Checking Account Account Number 98026690 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 12/09/96 Closed 10/24/05 Balance on Date of Death $/0,925.90 Accrued Interest $ 7.48 Total $/0,933.38 Interest Paid YTD $ 63.30 (Accrued interest is not included) 2. Type of Account Certificate of Deposit Account Number 031003913915484 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 03/02/99 Closed /0/24/05 Balance on Date of Death $53, /06. 75 Accrued Interest $ 51.82 Total $53.158.57 Interest Paid YTD $ 708.59 f1rT#<:Hh'^,,," E 3. Type of Account Certificate of Deposit Account Number 031003913915541 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 04/29/99 Closed 10/24/05 Balance on Date of Death $35,866.44 Accrued Interest $ 52.63 Total $35,919.07 Interest Paid YTD $ 471.98 4. Type of Account Certificate of Deposit Account Number 031003914547252 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 10/24/05 Closed 10/24/05 Balance on Date of Death $35,376.59 Accrued Interest $ 20.66 Total $35,397.25 Interest Paid YTD $ 384.15 5. Type of Account Certificate of Deposit Account Number 031003914593651 Ownership (Names of) Nellie E Emert * Donald R Emert, Joan E Short, POA 's * Opening Date 01/14/98 Closed 10/24/05 Balance on Date of Death $10,443. 73 Accrued Interest $ 23.80 Total $/0,467.53 Interest Paid YTD $ 118.85 Please be advised, there was no safe deposit box found for the above decedent. For further account information, regarding ownership, closures and/or reimbursement of funds, etc., please call the West Shore Plaza Office # 717- 255-2271. Sincerely, '~1{:C:Y Nancy Clagett Records Management Court Ordered Processing / MA 1 MB3 02-10 P.O. Box 841005 Boston, MA 02284 December 29,2005 S. Berne Smith Attorney at Law 107 N. 24th Street Camp Hill, P A 17011-3602 RE: Estate of Nellie E. Emert Date of Death: 8/21/05 Dear Mr. Smith: Per your request, enclosed please find the account information as of the date of death for the above-named decedent. For your information, accrued interest is not included in the date of death balance. Please instruct Joan Short to bring a copy of the Trust documents to her local Sovereign Bank branch office and complete new signature cards so that our system can be updated. Please feel free to contact me if I can be of any further assistance. Very truly yours, , .\ \ I) - . [); .O,UL1-L cie/YYl.1i--'~=A"-'u C10-<'-<A-.-LL ' (}' --- Laurie DiGiandomenico OAG Team Leader (617) 533-1789 Enclosures /-1./ 'I Ac ;-1 II ti" rJ T r . . Sovereign Bank ESTATE OF SOCIAL SECURITY #: DATE OF DEATH: Nellie E. Emert 165-38-1397 August 21, 2005 Account #: 2335128803 Type: CD In the name of: Barbara J. Emert Trust / Nellie E. Emert Trustee Date of Death Balance: $12,283.66 Int.(YTD) from 1/1/2005 to 7/31/2005 Accrued interest to date of death: $19.63 Other Info: Open date: 3/14/1995 $138.07 Account #: 2335128852 Type: In the name of: Nellie E. Emert Date of Death Balance: Int.(YTD) from 1/1/2005 to Accrued interest to date of death: Other Info: CD Open date: 3/21/1991 $59,673.11 7/31/2005 $82.77 $667.66 Page 1 of 1 . '.. ... <,~- ~ ~.r "...- ~-- ": .~ BRICKERS AUCTION Complete Auction Service Auction - Wednesday Evenings 766-5785 ~ Bricker, Auctioneer TOTAL SALE ~ COMM. 733 2/()i) '22-- SS tlF cD ~ (iff );/~(S: CLEAR. ~rg~~ /~ --...........--- It '!Tii .:: II € tv " C. ~ .-"'''' u"& ::It- U ~C'). OCR'" ~,....F",;ii~'i'. -., ------